During the last year, Snyder Co. produced 10,000 units of its only product. Costs incurred by Snyder during the year were as follows: Direct materials $11,000 Direct labor 21,000 Variable manufacturing overhead 6,100 Variable selling and general 3,100 Fixed manufacturing overhead 9,000 Fixed selling and general 4,100 Total $54,300 The unit product cost under variable costing was: $3.20 $3.81 $4.12 $3.51